Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the Shipping Bill - The CESTAT noted that the appellant's compliance with the procedural aspects of the notification, albeit delayed, was recognized. - The appellant successfully argued for the benefit of an exemption notification, although initially failing to meet some procedural requirements. The Tribunal's decision pivoted on the finding that there was no deliberate suppression of facts by the appellant, which is a necessary condition for extending the limitation period for tax demands.
Reverse Charge (RCM) - Commissions paid to a foreign service provider - benefit of exemption under notification no. 18/2009-ST - non-discloser of detailed in the Shipping Bill - The CESTAT noted that the appellant's compliance with the procedural aspects of the notification, albeit delayed, was recognized. - The appellant successfully argued for the benefit of an exemption notification, although initially failing to meet some procedural requirements. The Tribunal's decision pivoted on the finding that there was no deliberate suppression of facts by the appellant, which is a necessary condition for extending the limitation period for tax demands.
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